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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Valuation - technical know-how fee - royalty fee - There is no ...


Technical and Royalty Fees Excluded from Goods' Assessable Value Due to Lack of Appellant Responsibility for Royalty Burden.

April 10, 2017

Case Laws     Central Excise     AT

Valuation - technical know-how fee - royalty fee - There is no evidence that the burden of royalty is to be borne by the appellants. Same is therefore not includible in the assessable value of the goods. - AT

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